Kevin Prosser QC responds to the argument of Melanie Hall QC that direct tax cases on abuse have limited if any relevance to VAT
The basic thrust of Melanie Hall's article in The Tax Journal Issue 886 21 May 2007 is that ECJ direct tax cases on abuse such as Cadbury Schweppes are no more than interesting 'background material' in relation to VAT. The legal orders under consideration in direct tax cases have different objectives from the legal orders comprising the VAT system so that the opportunities for a read-across are 'very limited indeed' and in some instances to do so would be 'positively dangerous'.
It is not clear what 'dangers' Melanie Hall has in mind. Although she regularly appears before the VAT Tribunals and the Courts on...
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Kevin Prosser QC responds to the argument of Melanie Hall QC that direct tax cases on abuse have limited if any relevance to VAT
The basic thrust of Melanie Hall's article in The Tax Journal Issue 886 21 May 2007 is that ECJ direct tax cases on abuse such as Cadbury Schweppes are no more than interesting 'background material' in relation to VAT. The legal orders under consideration in direct tax cases have different objectives from the legal orders comprising the VAT system so that the opportunities for a read-across are 'very limited indeed' and in some instances to do so would be 'positively dangerous'.
It is not clear what 'dangers' Melanie Hall has in mind. Although she regularly appears before the VAT Tribunals and the Courts on...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
